32ASC 430 Deferred Revenue
The only guidance this topic provides is a link to guidance on deferred revenue related to vendor sales incentives (refunds or rebated) that will be claimed by customers at ASC 605-50-25-4.
Upon implementation of ASU 2014-09, the only guidance in this topic will be a link to guidance on deferred revenue and contract liabilities and the title of this topic will change to ASC 430, Deferred Revenue and Contract Liabilities.
Get Wiley GAAP 2018, 16th Edition now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
